Off On Dualscroll
Turn Dualscroll on to scroll both language versions together.
Number 32 of 1981
YOUTH EMPLOYMENT AGENCY ACT, 1981
ARRANGEMENT OF SECTIONS
Section | |
Alteration of memorandum and articles of association of Agency. | |
Acts Referred to | |
1963, No. 33 | |
1977, No. 31 | |
Finance Act, 1895 | 1895, c. 16 |
1980, No. 14 | |
1970, No. 1 | |
1967, No. 6 | |
1937, No. 38 | |
Preferential Payments in Bankruptcy (Ireland) Act, 1889 | 1889, c. 60 |
Stamp Act, 1891 | 1891, c. 39 |
1981, No. 1 | |
Number 32 of 1981
YOUTH EMPLOYMENT AGENCY ACT, 1981
Definitions.
1.—(1) In this Act—
“the Act of 1970” means the Health Act, 1970;
“the Agency” means the Youth Employment Agency;
“the Collector-General” means the Collector-General appointed under section 162 of the Income Tax Act, 1967;
“the Companies Acts” means the Companies Acts, 1963 and 1977;
“contribution year” means a year of assessment within the meaning of the Income Tax Acts beginning with the year 1982-1983;
“emoluments” means emoluments to which Chapter IV of Part V of the Income Tax Act, 1967 (but without regard to Chapter I (inserted by the Finance Act, 1980) of Part IX of that Act) applies or is applied, other than payments under the Social Welfare (Consolidation) Act, 1981;
“employed contributor”, “employment contribution”, “employer” and “employer's contribution” have the meanings that they have in the Social Welfare (Consolidation) Act, 1981;
“levy” has the meaning assigned to it by section 15 of this Act;
“the Minister” means the Minister for Labour.
(2) The Minister may by regulations define “reckonable earnings”, “reckonable emoluments” and “reckonable income” for the purposes of this Act.
Formation and registration of Agency.
2.—As soon as may be after the commencement of this Act, the Minister shall, with the consent of the Minister for Finance, take all such steps as appear to him to be necessary or desirable to procure that a limited company (in this Act referred to as “the Agency”) conforming to the conditions laid down in this Act shall be formed and registered under the Companies Acts.
Name and capital of Agency.
3.—(1) Notwithstanding the provisions of section 6 of the Companies Act, 1963, the name of the Agency shall be the Youth Employment Agency.
(2) The share capital of the Agency shall be £100 divided into fully paid shares of £1 each and, notwithstanding anything contained in the Companies Acts, it shall not be lawful for the Agency without the consent of the Minister and the Minister for Finance to increase or reduce that capital or to issue debentures.
(3) One share in the share capital of the Agency shall be allotted and issued to each of the subscribers to the memorandum of association of the Agency and the residue of the said share capital shall be allotted and issued to the Minister.
(4) The money payable by the subscribers to the memorandum of association of the Agency, and the Minister respectively as consideration for the allotment and issue to them of shares in the share capital of the Agency in pursuance of subsection (3) of this section shall be paid out of and shall be charged on the Central Fund or the growing produce thereof.
Memorandum of association of Agency.
4.—(1) The memorandum of association of the Agency shall be in such form consistent with this Act as shall be approved of by the Minister with the consent of the Minister for Finance and the Minister for the Public Service.
(2) (a) The objects of the Agency shall be so stated in the memorandum of association that the principal objects of the Agency shall be to establish, develop, extend, operate, assist, encourage, supervise, co-ordinate and integrate, either directly or indirectly, schemes for the training and employment of young persons, being principally persons over the age of 15 years and under the age of 25 years.
(b) In paragraph (a) of this subsection “assist” in relation to the schemes referred to in that paragraph includes provide financial assistance for such schemes or for persons establishing, developing, extending, operating, assisting, encouraging, supervising, co-ordinating or integrating such schemes.
Articles of association of Agency.
5.—(1) The articles of association of the Agency shall be in such form consistent with this Act as shall be approved of by the Minister with the consent of the Minister for Finance and the Minister for the Public Service.
(2) The articles of association of the Agency shall provide that the qualification for being a director of the Agency shall be the holding of at least one share in the Agency.
Alteration of memorandum and articles of association of Agency.
6.—Notwithstanding anything contained in the Companies Acts, no alteration in the memorandum of association or articles of association of the Agency shall be valid or effectual unless made with the previous approval of the Minister given with the consent of the Minister for Finance and the Minister for the Public Service.
Directors of Agency.
7.—(1) The number of the directors of the Agency shall be eleven, including the chairman.
(2) The directors of the Agency including the chairman shall be appointed by the Minister.
(3) Two of the directors (other than the chairman) of the Agency shall be nominated for appointment as such directors by the Irish Congress of Trade Unions.
(4) Two of the directors of the Agency (other than the chairman) shall be nominated for appointment as such directors by such bodies representative of employers as the Minister may determine.
(5) Two of the directors of the Agency (other than the chairman) shall be nominated for appointment as such directors by such bodies representative of young persons as the Minister may determine.
(6) One of the directors of the Agency (other than the chairman) shall be nominated for appointment as such director by the Minister for Education.
(7) One of the directors of the Agency (other than the chairman) shall be nominated for appointment as such director by the Minister for the Environment.
Advances by Minister.
8.—The Minister may from time to time, with the consent of the Minister for Finance, advance out of moneys provided by the Oireachtas, such sums as the Minister may determine for the purposes of the expenditure specified in section 15 of this Act.
Power of Minister to acquire shares by subscription.
9.—The Minister may from time to time take up by subscription any shares in the Agency.
Powers of Minister as shareholder.
10.—The Minister may, in respect of the shares of the Agency for the time being held by him, exercise all or any of the rights and powers from time to time exercisable by the holder of such shares, and where such rights or powers are exercisable by attorney, the Minister may, if he so thinks proper, exercise such rights or powers by his attorney.
Obligations to hold shares in trust for Minister.
11.—(1) Every director of the Agency (including the subscribers to the memorandum of association of the Agency, but excluding the Minister) shall hold shares in the Agency upon trust for the Minister and shall transfer, as and when required by the Minister, all or any of the shares to the Minister or a person nominated in that behalf by the Minister.
(2) The Minister may, from time to time as occasion requires, for the purpose of providing a person appointed or intended to be appointed to be a director of the Agency with the necessary qualifications, do either or both of the following things, that is to say—
(a) transfer (subject to the restriction imposed by subsection (3) of this section) to any person one or more of the shares in the Agency for the time being held by the Minister;
(b) require any director of the Agency to transfer one or more of the shares in the Agency held by him to the Minister or any other person.
(3) Save as is authorised by subsection (2) of this section, the Minister shall not transfer or otherwise alienate any of the shares in the Agency for the time being held by him and he shall not so exercise the powers conferred on him by the said subsection (2) as to reduce at any time the number of shares in the Agency held by him to less than fifty-one.
Obligation to furnish balance sheets, etc.
12.—(1) The Agency shall as soon as possible after the end of every accounting year furnish to the Minister a balance sheet for such accounting year duly audited by the Comptroller and Auditor General and also an account showing its income and expenditure for the same accounting year similarly audited together with the report of the Comptroller and Auditor General upon such audit and a report of its proceedings during that accounting year.
(2) The balance sheet and the income and expenditure account to be furnished under this section shall be drawn up in such manner as the Minister, with the consent of the Minister for Finance, shall direct, and such balance sheet shall contain (in addition to any matter required by such direction) a summary of the capital, assets and liabilities of the Agency together with such particulars as will disclose the nature of such assets and liabilities and the manner in which the value of the assets was arrived at.
(3) The Agency shall on demand furnish to the Minister such explanations as the Minister shall think proper to require in respect of any balance sheet or income and expenditure account furnished pursuant to this section.
(4) A copy of every balance sheet, income and expenditure account and report furnished to the Minister pursuant to this section shall be laid by him before each House of the Oireachtas as soon as may be after such balance sheet, income and expenditure account and report are so furnished to him.
Winding up of Agency.
13.—In the event of the Agency being wound up all moneys remaining, after the debts of the Agency have been paid, shall be paid into and disposed of for the benefit of the Exchequer in such manner as the Minister for Finance shall direct.
Membership of either House of Oireachtas or European Assembly by directors, officers or servants of Agency.
14.—(1) Where a director of the Agency is nominated as a member of Seanad Éireann or as a candidate for election to either House of the Oireachtas or to the Assembly of the European Communities or is appointed to such Assembly, he shall thereupon cease to be a director of the Agency.
(2) Where a person who is either an officer or servant of the Agency is nominated as a member of Seanad Éireann or as a candidate for election to either House of the Oireachtas or to the Assembly of the European Communities or is appointed to such Assembly, he shall stand seconded from employment by the Agency and shall not be paid by, or entitled to receive from, the Agency any remuneration or allowances—
(a) in case he is nominated as a member of Seanad Éireann or is appointed to such Assembly, in respect of the period commencing on such nomination or appointment, as the case may be, and ending when he ceases to be a member of Seanad Éireann or such Assembly,
(b) in case he is nominated as a candidate for election to either such House or to such Assembly, in respect of the period commencing on his nomination and ending when he ceases to be a member of that House or that Assembly, as the case may be, or fails to be elected or withdraws his candidature, as may be appropriate.
(3) A person who is for the time being entitled under the Standing Orders of either House of the Oireachtas to sit therein or a member of the Assembly of the European Communities shall, while he is so entitled or is such a member, be disqualified from becoming a director of the Agency or an officer or servant of the Agency.
(4) Without prejudice to the generality of subsection (2) of this section, that subsection shall be construed as prohibiting the reckoning of a period mentioned in paragraph (a) or (b) of that subsection as service with the Agency for the purpose of any superannuation benefit.
Youth Employment Levy.
15.—There shall be paid, subject to and in accordance with this Act and regulations under this Act, by or in respect of an individual who is over the age of sixteen years, a levy (which shall be known as “Youth Employment Levy” and is in this Act referred to as “levy”) to defray the expenditure of the Youth Employment Agency in the performance of its functions and such other expenditure in relation to the training and employment of young persons as the Minister may determine with the consent of the Minister for Finance.
Payment of levy by individuals with reckonable earnings.
16.—The following provisions shall apply in relation to an individual referred to in section 15 of this Act who is an employed contributor and who is in receipt of emoluments—
(a) where in a contribution year a payment is made to or for the benefit of the employed contributor in respect of reckonable earnings of that employed contributor, levy shall be payable at the rate of one per cent. of the amount of the reckonable earnings to which such payment relates,
(b) levy payable in respect of the reckonable earnings aforesaid shall be deemed, for the purposes of collection and recovery of levy, to be an employment contribution within the meaning of the Social Welfare (Consolidation) Act, 1981,
(c) if the employed contributor has, by virtue of section 45 of the Act of 1970, full eligibility for services under Part IV of that Act, the amount of levy referred to in paragraph (a) of this section shall be payable by the employer,
(d) if the employed contributor has not, by virtue of section 45 of the Act of 1970, full eligibility for services under the Act, the amount of levy referred to in the said paragraph (a) shall be payable by the employed contributor.
Payment of levy by individuals with emoluments other than reckonable earnings.
17.—Where a payment in respect of his reckonable emoluments is made in a contribution year to or for the benefit of an individual referred to in section 15 of this Act who is in receipt of emoluments other than reckonable earnings, levy shall be payable in respect of those emoluments at the rate of one per cent. of the amount of reckonable emoluments to which such payment relates.
Payment of levy by individuals with income other than emoluments.
18.—Where, in relation to an individual referred to in section 15 of this Act, reckonable income other than emoluments arises in a contribution year, levy shall be payable by the individual for that year in respect of that income at the rate of one per cent. of the amount of that reckonable income.
Variation of rates of levy and suspension of levy.
19.—(1) (a) Subject to paragraph (b) of this subsection, the Minister may by regulations vary the rate of levy and, where regulations under this subsection are in force, this Act shall have effect in accordance with the regulations.
(b) A rate varied by regulations under this subsection shall take effect at the beginning of the contribution year next following that in which the regulations were made.
(c) Regulations under this subsection shall not so vary the rate of levy specified in this Act that it exceeds the rate standing so specified upon the passing of this Act.
(2) (a) The Minister may by regulations suspend payment of levy and where regulations under this subsection are in force, this Act shall have effect in accordance with the regulations.
(b) Suspension of payment of levy by regulations under this subsection shall take effect at the beginning of the contribution year next following that in which the regulations were made.
(3) Where regulations under this section are proposed to be made, a draft of the proposed regulations shall be laid before each House of the Oireachtas and the regulations shall not be made until a resolution approving of the draft has been passed by each such House.
Regulations and recovery of levy.
20.—(1) Subject to the provisions of this Act, the Minister may by regulations provide in relation to levy payable pursuant to section 17 or 18 of this Act for—
(a) the determination of liability for levy,
(b) the time and manner of payment of levy,
(c) the collection and the recovery of, and the furnishing of information in relation to, levy,
(d) the estimation of amounts due in respect of levy and the review of such estimates,
(e) adjustment in any case of underpayment or overpayment of levy,
(f) any matter ancillary or incidental to any of the matters referred to in paragraphs (a) to (e) of this subsection.
(2) Without prejudice to the generality of subsection (1) of this section, regulations under this section may provide for—
(a) the assignment of any function relating to any matter referred to in subsection (1) of this section to the Collector-General,
(b) the assignment of any function relating to any matter referred to in subsection (1) of this section to a health board,
(c) the inspection of records by or on behalf of the Revenue Commissioners.
Collection of levy.
21.—The following provisions shall apply in relation to levy payable pursuant to sections 16, 17 and 18 of this Act:
(a) (i) the provisions of any statute or statutory instrument (within the meaning in each case of the Interpretation Act, 1937) relating to the inspection of records, estimation, collection and recovery of, or the furnishing of information in relation to income tax, shall with any necessary modifications, apply in relation to levy required to be collected by the Collector-General as they apply in relation to income tax;
(ii) in proceedings instituted by virtue of this paragraph, a certificate purporting to be signed by the Collector-General which certifies that a stated amount is due and payable by the defendant in respect of levy shall be evidence until the contrary is proved that that amount is so due and payable in respect of levy and the certificate shall be deemed unless the contrary is proved, to have been signed by him;
(iii) for the purposes of this paragraph the rules of the court concerned for the time being applicable to civil proceedings shall apply to proceedings by virtue of this paragraph; and
(b) levy required to be collected by a health board may be recovered by the health board from the individual concerned as a simple contract debt due by the individual to the health board in any court of competent jurisdiction.
Exemptions.
22.—(1) Notwithstanding any other provision of this Act—
(a) levy payable pursuant to section 16 of this Act shall not be payable in respect of an individual who is for the time being an individual who is in receipt of—
(i) a pension, allowance, benefit or payment under the Social Welfare (Consolidation) Act, 1981, or
(ii) a payment,
specified in subsection (2) of this section,
(b) levy payable pursuant to section 17 of this Act shall not be payable in respect of an individual who, by virtue of section 45 of the Act of 1970, has full eligibility for services under Part IV of that Act or an individual who is in receipt of—
(i) a pension, allowance, benefit or payment under the Social Welfare (Consolidation) Act, 1981, or
(ii) a payment,
specified in subsection (2) of this section,
(c) (i) where in a contribution year an individual is at any time an individual referred to in paragraph (b) of this subsection, levy payable pursuant to section 18 of this Act in respect of the individual shall consist of such part of the full levy as bears to the full levy the same proportion that the portion of the contribution year during which the individual is not an individual referred to in paragraph (b) of this subsection bears to the whole contribution year;
(ii) in subparagraph (i) of this paragraph “the full levy” means the amount of levy that would have been payable if the individual referred to in the said subparagraph had not been, at any time during the year referred to in the said subparagraph an individual referred to in paragraph (b) of this subsection.
(2) The following are the pensions, allowances, benefits and payments referred to in paragraphs (a) and (b) of subsection (1) of this section:
(a) widow's (contributory) pension;
(b) widow's (non-contributory) pension;
(c) deserted wife's benefit;
(d) deserted wife's allowance;
(e) death benefit by way of widow's pension;
(f) social assistance allowance;
(g) a payment corresponding to a pension referred to in paragraph (a) or (e) of this subsection from the competent authority of a Member State (other than the State) of the European Economic Community under legislation to which the regulations of the Community on the application of social security schemes to employed persons and their families moving within the territory of the Community apply.
(3) Notwithstanding any other provision of this Act, levy shall not be payable in respect of payments under the Social Welfare (Consolidation) Act, 1981.
Offences.
23.—(1) Without prejudice to the provisions of this Act or any regulations under it or to any other statute or statutory instrument referred to in this Act, if any person—
(a) fails or refuses to comply with a requirement of this Act or of a regulation under this Act, or,
(b) knowingly makes any false statements or false representation, or knowingly conceals any material fact, in relation to any such requirement, or,
(c) produces or furnishes, or causes or knowingly allows to be produced or furnished, any document or information in relation to any such requirement which he knows to be false in a material particular,
he shall be guilty of an offence and shall be liable on summary conviction to a fine not exceeding £500 or, at the discretion of the court, to imprisonment for a term not exceeding twelve months or to both such fine and such imprisonment.
(2) Where a person fails or refuses to pay, levy payable by him under this Act and regulations under this Act, he shall be guilty of an offence and shall be liable on summary conviction to a fine not exceeding £500.
(3) A prosecution for an offence under this Act may be brought at the suit of the Minister, the appropriate health board or the Collector-General.
Payment of levy into Social Insurance Fund and to Minister.
24.—(1) Levy payable pursuant to section 16 or 17 of this Act shall be paid into the Social Insurance Fund.
(2) All sums paid into the Social Insurance Fund under subsection (1) of this section, and all sums collected under section 18 of this Act, shall be paid to the Minister and shall be paid by him into the Exchequer.
Supplying by Revenue Commissioners of certain information.
25.—So far as may be necessary for the proper administration of this Act, information regarding the levy and the reckonable earnings, reckonable emoluments and reckonable income of individuals in respect of whom levy is payable which is obtained by the Revenue Commissioners in connection with the collection of income tax or levy may be supplied by them to any person having obligations imposed by or under statute in relation to the collection and recovery of levy.
Provisions relating to winding up and bankruptcy.
26.—(1) There shall be included among the debts which, under section 285 of the Companies Act, 1963, are, in the distribution of the assets of a company being wound up, to be paid in priority to all other debts, levy payable pursuant to section 17 of this Act by the company during the twelve months before the relevant date (within the meaning of that section), and that Act shall have effect accordingly, and formal proof of the debts to which priority is given under this subsection shall not be required except in cases where it may otherwise be provided for by rules made under that Act.
(2) Subsection (1) of this section shall not apply where a company is wound up voluntarily merely for the purposes of reconstruction or of amalgamation with another company.
(3) There shall be included among the debts which, under section 4 of the Preferential Payments in Bankruptcy (Ireland) Act, 1889, are, in the distribution of the property of a bankrupt or arranging debtor, to be paid in priority to all other debts, all levy payable pursuant to section 17 or 18 of this Act by the bankrupt or arranging debtor during the twelve months before the date of the order of adjudication in the case of a bankrupt or the filing of the petition for arrangement in the case of an arranging debtor, and that Act shall have effect accordingly, and formal proof of the debts to which priority is given under this subsection shall not be required except in cases where it may otherwise be provided by general orders made under that Act.
Sanction of Minister for Finance and Minister for Health to certain regulations.
27.—(1) Regulations under sections 1, 19 and 20 (other than subsection (2) (b)) of this Act shall be subject to the sanction of the Minister for Finance.
(2) Regulations under subsections (1) and (2) (b) of section 20 of this Act shall be subject to the sanction of the Minister for Health.
Laying of regulations before Oireachtas.
28.—Every regulation under this Act (other than section 19 of this Act) shall be laid before each House of the Oireachtas as soon as may be after it is made, and, if a resolution is passed by either House of the Oireachtas within the next twenty-one days on which that House has sat after the regulation is laid before it annulling the regulation, the regulation shall be annulled accordingly but without prejudice to the validity of anything previously done thereunder.
Exemption from stamp duties.
29.—(1) Section 12 of the Finance Act, 1895, shall not operate so as to require the Agency to deliver to the Revenue Commissioners a copy of this Act or to pay any stamp duty under that section on any copy of this Act.
(2) No stamp duty shall be payable on any transfer of shares of the Agency.
Expenses.
30.—(1) The expenses incurred by the Minister or by any other Minister of the Government other than the Minister for Finance in the administration of this Act shall, to such extent as may be sanctioned by the Minister for Finance, be paid out of moneys provided by the Oireachtas.
(2) The expenses incurred by the Minister for Finance in the administration of this Act shall be paid out of moneys provided by the Oireachtas.
Commencement.
31.—This Act shall come into operation on such day or days as may be fixed by order or orders made by the Minister either generally or with reference to a particular purpose or provision, and different days may be so fixed for different purposes and provisions of this Act.
Short title.
32.—This Act may be cited as the Youth Employment Agency Act, 1981.
Uimhir 32 de 1981
AN tACHT UM GHNÍOMHAIREACHT FOSTAÍOCHTA DON AOS ÓG, 1981
[An tiontú oifigiúil]
Mínithe.
1.—(1) San Acht seo—
ciallaíonn “Acht 1970” an tAcht Sláinte, 1970;
ciallaíonn “an Ghníomhaireacht” an Ghníomhaireacht Fostaíochta don Aos Óg;
ciallaíonn “an tArd-Bhailitheoir” an tArd-Bhailitheoir a ceapadh faoi alt 162 den Acht Cánach Ioncaim, 1967;
ciallaíonn “Achtanna na gCuideachtaí” Achtanna na gCuideachtaí, 1963 agus 1977;
ciallaíonn “bliain ranníoca” bliain mheasúnachta de réir bhrí na nAchtanna Cánach Ioncaim dar tosach an bhliain 1982-1983;
ciallaíonn “díolaíochtaí” díolaíochtaí lena mbaineann Caibidil IV de Chuid V den Acht Cánach Ioncaim, 1967 (ach gan féachaint do Chaibidil I (a cuireadh isteach leis an Acht Airgeadais, 1980) de Chuid IX den Acht sin) nó a gcuirtear Caibidil IV chun feidhme maidir leo, seachas íocaíochtaí faoin Acht Leasa Shóisialaigh (Comhdhlúthú), 1981;
tá le “ranníocóir fostaithe”, “ranníoc fostaíochta”, “fostóir” agus “ranníoc fostóra” na bríonna atá leo san Acht Leasa Shóisialaigh (Comhdhlúthú), 1981;
tá le “tobhach” an bhrí a shanntar dó le halt 15 den Acht seo;
ciallaíonn “an tAire” an tAire Saothair.
(2) Féadfaidh an tAire le rialacháin “tuilleamh ináirithe”, “díolaíochtaí ináirithe” agus “ioncam ináirithe” a mhíniú chun críocha an Achta seo.
Foirmiú agus clárú na Gníomhaireachta.
2.—A luaithe is féidir tar éis tosach feidhme an Achta seo, déanfaidh an tAire, le toiliú an Aire Airgeadais, cibé beart a mheasfaidh sé is gá nó is inmhianaithe chun a chur faoi deara go ndéanfar cuideachta theoranta (dá ngairtear “an Ghníomhaireacht” san Acht seo) a bheidh ag freagairt do na coinníollacha atá leagtha síos san Acht seo a fhoirmiú agus a chlárú faoi Achtanna na gCuideachtaí.
Ainm agus caipiteal na Gníomhaireachta.
3.—(1) D'ainneoin forálacha alt 6 d'Acht na gCuideachtaí, 1963, an Ghníomhaireacht Fostaíochta don Aos Óg is ainm don Ghníomhaireacht.
(2) £100 arna roinnt i scaireanna láníoctha £1 an ceann a bheidh i scairchaipiteal na Gníomhaireachta agus, d'ainneoin aon ní in Achtanna na gCuideachtaí, ní dleathach don Ghníomhaireacht, gan toiliú an Aire agus an Aire Airgeadais, an caipiteal sin a mhéadú nó a laghdú ná bintiúirí a eisiúint.
(3) Déanfar scair amháin i scairchaipiteal na Gníomhaireachta a leithroinnt ar gach duine de shínitheoirí meabhrán comhlachais na Gníomhaireachta agus a eisiúint chucu agus déanfar iarmhéid an scairchaipitil sin a leithroinnt ar an Aire agus a eisiúint chuige.
(4) Déanfar an t-airgead is iníoctha ag sínitheoirí meabhrán comhlachais na Gníomhaireachta agus ag an Aire faoi seach mar chomaoin as scaireanna i scairchaipiteal na Gníomhaireachta a leithroinnt orthu agus a eisiúint chucu de bhun fho-alt (3) den alt seo a íoc as an bPríomh-Chiste nó a thoradh fáis agus a mhuirearú ar an gcéanna.
Meabhrán comhlachais na Gníomhaireachta.
4.—(1) Is i cibé foirm ar comhréir leis an Acht seo a cheadóidh an tAire le toiliú an Aire Airgeadais agus Aire na Seirbhíse Poiblí a bheidh meabhrán comhlachais na Gníomhaireachta.
(2) (a) Luafar cuspóirí na Gníomhaireachta sa mheabhrán comhlachais i slí gurb iad príomhchuspóirí na Gníomhaireachta scéimeanna a bhunú, a fhorbairt, a leathnú, a oibriú, a spreagadh, a mhaoirsiú, a chomhordú, agus a chomhaonadh agus cúnamh a thabhairt dóibh, go díreach nó go hindíreach, is scéimeanna chun daoine óga a oiliúint agus a fhostú, ar daoine iad go príomha os cionn 15 bliana d'aois agus faoi bhun 25 bliana d'aois.
(b) I mír (a) den fho-alt seo folaíonn “cúnamh a thabhairt” i ndáil leis na scéimeanna dá dtagraítear sa mhír sin cúnamh airgid a thabhairt le haghaidh scéimeanna den sórt sin nó le haghaidh daoine a bhunaíonn, a fhorbraíonn, a leathnaíonn, a oibríonn, a spreagann, a mhaoirsíonn, a chomhordaíonn nó a chomhaonann na scéimeanna sin nó a thugann cúnamh dóibh.
Airteagail chomhlachais na Gníomhaireachta.
5.—(1) Is i cibé foirm ar comhréir leis an Acht seo a cheadóidh an tAire le toiliú an Aire Airgeadais agus Aire na Seirbhíse Poiblí a bheidh airteagail chomhlachais na Gníomhaireachta.
(2) Forálfaidh airteagail chomhlachais na Gníomhaireachta gurb í an cháilíocht chun duine bheith ina Stiúrthóir ar an nGníomhaireacht scair amháin ar a laghad sa Ghníomhaireacht a theachtadh.
Athrú ar mheabhrán comhlachais agus ar airteagail chomhlachais na Gníomhaireachta.
6.—D'ainneoin aon ní in Achtanna na gCuideachtaí, ní bheidh aon athrú i meabhrán comhlachais nó in airteagail chomhlachais na Gníomhaireachta bailí ná éifeachtúil mura le cead roimh ré ón Aire arna thabhairt le toiliú an Aire Airgeadais agus Aire na Seirbhíse Poiblí a dhéanfar é.
Stiúrthóirí na Gníomhaireachta.
7.—(1) Aon duine dhéag is líon do stiúrthóirí na Gníomhaireachta, lena n-áirítear an cathaoirleach.
(2) Is é an tAire a cheapfaidh stiúrthóirí na Gníomhaireachta, lena n-áirítear an cathaoirleach.
(3) Comhar Ceardchumann na hÉireann a dhéanfaidh beirt de stiúrthóirí na Gníomhaireachta (seachas an cathaoirleach) a ainmniú lena gceapadh mar stiúrthóirí amhlaidh.
(4) Cibé comhlachtaí atá ionadaitheach d'fhostóirí, de réir mar a chinnfidh an tAire, a dhéanfaidh beirt de stiúrthóirí na Gníomhaireachta (seachas an cathaoirleach) a ainmniú lena gceapadh mar stiúrthóirí amhlaidh.
(5) Cibé comhlachtaí atá ionadaitheach do dhaoine óga, de réir mar a chinnfidh an tAire, a dhéanfaidh beirt de stiúrthóirí na Gníomhaireachta (seachas an cathaoirleach) a ainmniú lena gceapadh mar stiúrthóirí amhlaidh.
(6) An tAire Oideachais a dhéanfaidh duine amháin de stiúrthóirí na Gníomhaireachta (seachas an cathaoirleach) a ainmniú lena cheapadh mar stiúrthóir amhlaidh.
(7) An tAire Comhshaoil a dhéanfaidh duine amháin de stiúrthóirí na Gníomhaireachta (seachas an cathaoirleach) a ainmniú lena cheapadh mar stiúrthóir amhlaidh.
Airleacain ón Aire.
8.—Féadfaidh an tAire ó am go ham, le toiliú an Aire Airgeadais, cibé suimeanna a chinnfidh an tAire le haghaidh an chaiteachais a shonraítear in alt 15 den Acht seo a airleacan as airgead a sholáthróidh an tOireachtas.
Cumhacht an Aire chun scaireanna a fháil trí shuibscríobh.
9.—Féadfaidh an tAire ó am go ham aon scaireanna sa Ghníomhaireacht a thógáil trí shuibscríobh.
Cumhachtaí an Aire mar scairshealbhóir.
10.—Féadfaidh an tAire, maidir le scaireanna na Gníomhaireachta atá ar teachtadh aige de thuras na huaire, na cearta agus na cumhachtaí go léir, nó aon chuid díobh, is infheidhme ag sealbhóir na scaireanna sin ó am go ham a fheidhmiú, agus i gcás cearta nó cumhachtaí den sórt sin a bheith infheidhme trí aturnae, féadfaidh an tAire, más cuí leis é amhlaidh, cibé cearta nó cumhachtaí den sórt sin a fheidhmiú trína aturnae.
Oibleagáidí chun scaireanna a theachtadh ar iontaobhas don Aire.
11.—(1) Déanfaidh gach stiúrthóir ar an nGníomhaireacht (lena n-áirítear sínítheoirí meabhrán comhlachais na Gníomhaireachta, ach gan an tAire a áireamh) scaireanna sa Ghníomhaireacht a theachtadh ar iontaobhas don Aire, agus aistreoidh sé, de réir mar a cheanglóidh agus nuair a cheanglóidh an tAire sin air, na scaireanna go léir, nó aon chuid díobh, chuig an Aire nó chuig duine a bheidh ainmnithe ag an Aire chun na críche sin.
(2) Féadfaidh an tAire, ó am go ham de réir mar is gá chun na cáilíochtaí riachtanacha a chur ar fáil do dhuine a bheidh ceaptha nó le ceapadh mar stiúrthóir ar an nGníomhaireacht, ceachtar de na nithe seo a leanas, nó iad araon, a dhéanamh, is é sin le rá—
(a) scair amháin nó níos mó de na scaireanna sa Ghníomhaireacht atá ar teachtadh ag an Aire de thuras na huaire a aistriú (faoi réir an tsriain a fhorchuirtear le fo-alt (3) den alt seo) chuig aon duine;
(b) a cheangal ar aon stiúrthóir ar an nGníomhaireacht scair amháin nó níos mó de na scaireanna sa Ghníomhaireacht atá ar teachtadh aige a aistriú chuig an Aire nó chuig aon duine eile.
(3) Ach amháin mar a údaraítear le fo-alt (2) den alt seo, ní aistreoidh an tAire ná ní choimhtheoidh sé ar shlí eile aon scair de na scaireanna sa Ghníomhaireacht atá ar teachtadh aige de thuras na huaire agus ní fheidhmeoidh sé na cumhachtaí a thugtar dó leis an bhfo-alt sin (2) i slí go laghdófaí, tráth ar bith, an líon scaireanna sa Ghníomhaireacht atá ar teachtadh aige faoi bhun caoga a haon.
Oibleagáid chun cláir chomhardaithe, etc., a chur ar fáil.
12.—(1) A luaithe is féidir tar éis deireadh gach bliana cuntasaíochta cuirfidh an Ghníomhaireacht clár comhardaithe ar fáil don Aire don bhliain chuntasaíochta sin agus é iniúchta go cuí ag an Ard-Reachtaire Cuntas agus Ciste agus, ina theannta sin, cuirfidh sí cuntas ar fáil a thaispeánfaidh a hioncam agus a caiteachas don bhliain chuntasaíochta chéanna agus é iniúchta mar an gcéanna mar aon leis an tuarascáil ón Ard-Reachtaire Cuntas agus Ciste ar an iniúchadh sin agus tuarascáil ar a himeachtaí le linn na bliana cuntasaíochta sin.
(2) Déanfar an clár comhardaithe agus an cuntas ioncaim agus caiteachais a bheidh le cur ar fáil faoin alt seo a tharraingt suas i cibé slí a ordóidh an tAire, le toiliú an Aire Airgeadais, agus beidh sa chlár comhardaithe sin (i dteannta aon ábhair a cheanglaítear leis an ordú sin) achoimre ar chaipiteal, sócmhainní agus dliteanais na Gníomhaireachta maille le cibé sonraí a nochtfaidh cineál na sócmhainní agus na ndliteanas sin agus an tslí inar thángthas ar luach na sócmhainní.
(3) Má iarrtar é cuirfidh an Ghníomhaireacht ar fáil don Aire cibé mínithe is cuí leis an Aire a éileamh maidir le haon chlár comhardaithe nó le haon chuntas ioncaim agus caiteachais a chuirfear ar fáil de bhun an ailt seo.
(4) Déanfaidh an tAire cóip de gach clár comhardaithe, gach cuntas ioncaim agus caiteachais agus gach tuarascáil a chuirfear ar fáil dó de bhun an ailt seo a leagan faoi bhráid gach Tí den Oireachtas a luaithe is féidir tar éis an clár comhardaithe, an cuntas ioncaim agus caiteachais agus an tuarascáil a chur ar fáil dó amhlaidh.
An Ghníomhaireacht a fhoirceannadh.
13.—I gcás an Ghníomhaireacht a bheith á foirceannadh déanfar an t-airgead go léir a bheidh fágtha, tar éis fiacha na Gníomhaireachta a ghlanadh, a íoc isteach sa Státchiste agus a chur chun tairbhe don Státchiste i cibé slí a ordóidh an tAire Airgeadais.
Stiúrthóirí, oifigigh nó seirbhísigh na Gníomhaireachta a bheith ina gcomhaltaí de cheachtar Teach den Oireachtas nó de Thionól na hEorpa.
14.—(1) I gcás ina ndéanfar stiúrthóir ar an nGníomhaireacht a ainmniú mar chomhalta de Sheanad Éireann nó mar iarrthóir lena thoghadh chun ceachtar Tí den Oireachtas nó chun Tionól na gComhphobal Eorpach nó ina gceapfar é chun an Tionóil sin, scoirfidh sé air sin de bheith ina stiúrthóir ar an nGníomhaireacht.
(2) I gcás ina ndéanfar duine is oifigeach nó seirbhíseach don Ghníomhaireacht a ainmniú mar chomhalta de Sheanad Éireann nó mar iarrthóir lena thoghadh chun ceachtar Tí den Oireachtas nó chun Tionól na gComhphobal Eorpach nó ina gceapfar é chun an Tionóil sin beidh sé ar iasacht ó fhostaíocht na Gníomhaireachta agus ní íocfaidh an Ghníomhaireacht leis, ná ní bheidh sé i dteideal go bhfaighidh sé ón nGníomhaireacht, aon luach saothair ná liúntais—
(a) i gcás ina ndéanfar é a ainmniú mar chomhalta de Sheanad Éireann nó ina gceapfar é chun an Tionóil sin, in aghaidh na tréimhse dar tosach tráth a ainmnithe nó a cheaptha, de réir mar a bheidh, agus dar críoch an tráth a scoirfidh sé de bheith ina chomhalta de Sheanad Éireann nó den Tionól sin,
(b) i gcás ina ndéanfar é a ainmniú mar iarrthóir lena thoghadh chun ceachtar Tí acu sin, nó chun an Tionóil sin, in aghaidh na tréimhse dar tosach tráth a ainmnithe agus dar críoch an tráth a scoirfidh sé de bheith ina chomhalta den Teach nó den Tionól sin, de réir mar a beidh, nó a chinnfidh toghchán air nó a tharraingeoidh sé siar ó bheith ina iarrthóir, de réir mar is iomchuí.
(3) Duine a bheidh de thuras na huaire i dteideal faoi Bhuan-Orduithe cheachtar Tí den Oireachtas suí sa Teach sin nó is comhalta de Thionól na gComhphobal Eorpach beidh sé, fad a bheidh sé i dteideal amhlaidh, nó ina chomhalta amhlaidh, dícháilithe chun bheith ina stiúrthóir ar an nGníomhaireacht nó ina oifigeach nó ina sheirbhíseach di.
(4) Gan dochar do ghinearáltacht fho-alt (2) den alt seo, forléireofar an fo-alt sin mar fho-alt a thoirmiscfidh tréimhse a luaitear i mír (a) nó (b) den fho-alt sin a ríomh mar sheirbhís leis an nGníomhaireacht le haghaidh aon sochair aoisliúntais.
Tobhach Fostaíochta don Aos Óg.
15.—Íocfaidh pearsa aonair atá os cionn sé bliana déag d'aois nó íocfar ina leith faoi réim agus de réir an Achta seo agus rialacháin faoin Acht seo, tobhach (ar a dtabharfar “Tobhach Fostaíochta don Aos Óg” agus dá ngairtear “tobhach” san Acht seo) faoi chomhair caiteachas na Gníomhaireachta Fostaíochta don Aos Óg i gcomhlíonadh a feidhmeanna agus faoi chomhair cibé caiteachas eile i ndáil le daoine óga a oiliúint agus a fhostú a chinnfidh an tAire le toiliú an Aire Airgeadais.
Pearsana aonair a bhfuil tuilleamh ináirithe acu d'íoc tobhaigh.
16.—Beidh feidhm ag na forálacha seo a leanas i ndáil le pearsa aonair dá dtagraítear in alt 15 den Acht seo ar ranníocóir fostaithe é agus a bhfuil díolaíochtaí á bhfáil aige—
(a) i gcás ina ndéanfar íocaíocht i mbliain ranníoca leis an ranníocóir fostaithe nó chun sochair don ranníocóir fostaithe maidir le tuilleamh ináirithe an ranníocóra fhostaithe sin, beidh tobhach iníoctha de réir ráta aon faoin gcéad de mhéid an tuillimh ináirithe lena mbaineann an íocaíocht sin,
(b) maidir le tobhach is iníoctha i leith an tuillimh ináirithe sin a dúradh, measfar, chun na gcríocha a bhaineann le tobhach a bhailiú agus a ghnóthú, gur ranníoc fostaíochta é de réir bhrí an Achta Leasa Shóisialaigh (Comhdhlúthú), 1981,
(c) má bhíonn, de bhua alt 45 d'Acht 1970, lán-cháilíocht le haghaidh seirbhísí ag ranníocóir fostaithe faoi Chuid IV den Acht sin, beidh an méid tobhaigh dá dtagraítear i mír (a) den alt seo iníoctha ag an bhfostóir,
(d) mura mbeidh, de bhua alt 45 d'Acht 1970, lán-cháilíocht le haghaidh seirbhísí ag ranníocóir fostaithe faoin Acht, beidh an méid tobhaigh dá dtagraítear sa mhír sin (a) iníoctha ag an ranníocóir fostaithe.
Pearsana aonair a bhfuil díolaíochtaí seachas tuilleamh ináirithe acu d'íoc tobhaigh.
17.—I gcás ina ndéanfar, i mbliain ranníoca, íocaíocht le pearsa aonair, nó chun sochair do phearsa aonair, dá dtagraítear in alt 15 den Acht seo i leith a dhíolaíochtaí ináirithe, i gcás inar pearsa aonair é atá ag fáil díolaíochtaí seachas tuilleamh ináirithe, beidh tobhach iníoctha i leith na ndíolaíochtaí sin de réir ráta aon faoin gcéad de mhéid na ndíolaíochtaí ináirithe lena mbaineann an íocaíocht sin.
Pearsana aonair a bhfuil ioncam seachas díolaíochtaí acu d'íoc tobhaigh.
18.—Más rud é, i ndáil le pearsa aonair dá dtagraítear in alt 15 den Acht seo, go n-eascróidh ioncam ináirithe seachas díolaíochtaí i mbliain ranníoca, beidh tobhach iníoctha ag an bpearsa aonair don bhliain sin maidir leis an ioncam sin de réir ráta aon faoin gcéad de mhéid an ioncaim ináirithe sin.
Athrú ar rátaí tobhaigh agus tobhach a fhionraí.
19.—(1) (a) Faoi réir mhír (b) den fho-alt seo, féadfaidh an tAire le rialacháin an ráta tobhaigh a athrú agus, i gcás rialacháin faoin bhfo-alt seo a bheith i bhfeidhm, beidh éifeacht leis an Acht seo de réir na rialachán.
(b) Beidh éifeacht le ráta a athrófar le rialacháin faoin bhfo-alt seo ag tosach na bliana ranníoca díreach i ndiaidh na bliana ina ndearnadh na rialacháin.
(c) Ní dhéanfaidh rialacháin faoin bhfo-alt seo an ráta tobhaigh a shonraítear san Acht seo a athrú i slí gur mó é ná an ráta a bheidh sonraithe amhlaidh ar dháta an Achta seo a rith.
(2) (a) Féadfaidh an tAire le rialacháin íoc tobhaigh a fhionraí agus, i gcás rialacháin faoin bhfo-alt seo a bheith i bhfeidhm, beidh éifeacht leis an Acht seo de réir na rialachán.
(b) I gcás íoc tobhaigh a bheith á fhionraí le rialacháin faoin bhfo-alt seo beidh éifeacht leis an bhfionraí sin ag tosach na bliana ranníoca díreach i ndiaidh na bliana ina ndearnadh na rialacháin.
(3) I gcás ina mbeartófar rialacháin faoin alt seo a dhéanamh, leagfar dréacht de na rialacháin bheartaithe faoi bhráid gach Tí den Oireachtas agus ní dhéanfar na rialacháin go dtí go mbeidh rún ag ceadú an dréachta rite ag gach Teach díobh.
Rialacháin a dhéanamh agus tobhach a ghnóthú.
20.—(1) Faoi réir fhorálacha an Achta seo, féadfaidh an tAire le rialacháin socrú a dhéanamh le haghaidh na nithe seo a leanas i ndáil le tobhach is iníoctha de bhun alt 17 nó 18 den Acht seo—
(a) dliteanas maidir le tobhach a chinneadh,
(b) tráth íoctha agus modh íoctha tobhaigh,
(c) tobhach a bhailiú agus a ghnóthú agus faisnéis a thabhairt i ndáil leis,
(d) méideanna a bheidh dlite i leith tobhaigh a mheas agus na meastacháin sin a athbhreithniú,
(e) aon ghearr-íocaíocht nó ró-íocaíocht tobhaigh a choigeartú,
(f) aon ní atá cumhalda nó foghabhálach le haon ní dá dtagraítear i míreanna (a) go (e) den fho-alt seo.
(2) Gan dochar do ghinearáltacht fho-alt (1) den alt seo, féadfaidh rialacháin faoin alt seo socrú a dhéanamh le haghaidh na nithe seo a leanas—
(a) aon fheidhm a bhaineann le haon ní dá dtagraítear i bhfo-alt (1) den alt seo a shannadh don Ard-Bhailitheoir,
(b) aon fheidhm a bhaineann le haon ní dá dtagraítear i bhfo-alt (1) den alt seo a shannadh do bhord sláinte,
(c) taifid a iniúchadh ag na Coimisinéirí Ioncaim nó thar a gceann.
Tobhach a bhailiú.
21.—Beidh feidhm ag na forálacha seo a leanas i ndáil le tobhach is iníoctha de bhun ailt 16, 17 agus 18 den Acht seo:
(a) (i) beidh ag forálacha aon reachta nó ionstraime reachtúla (de réir bhrí an Achta Léiriúcháin, 1937 i ngach cás) i ndáil le taifid a iniúchadh, le cáin ioncaim a mheas, a bhailiú agus a ghnóthú, nó le faisnéis a thabhairt i ndáil le cáin ioncaim, feidhm, fara aon mhodhnuithe is gá, i ndáil le tobhach a cheanglaítear ar an Ard-Bhailitheoir a bhailiú mar atá feidhm acu i ndáil le cáin ioncaim;
(ii) in imeachtaí a thionscnófar de bhua na míre seo, beidh deimhniú a airbheartóidh a bheith sínithe ag an Ard-Bhailitheoir á dheimhniú go bhfuil suim luaite dlite den chosantóir agus iníoctha aige maidir le tobhach, ina fhianaise, nó go gcruthófar a mhalairt, go bhfuil an tsuim sin dlite agus iníoctha amhlaidh maidir le tobhach agus measfar an deimhniú, nó go gcruthófar a mhalairt, a bheith sínithe aige;
(iii) chun críocha na míre seo, beidh ag rialacha na cúirte áirithe a bhaineann de thuras na huaire le himeachtaí sibhialta, feidhm maidir le himeachtaí de bhua na míre seo; agus
(b) féadfaidh bord sláinte tobhach atá de cheangal air a bhailiú a ghnóthú in aon chúirt dlínse inniúla ón bpearsa aonair lena mbaineann mar fhiach conartha shimplí atá dlite den phearsa aonair don bhord sláinte.
Díolúintí.
22.—(1) D'ainneoin aon fhoráil eile den Acht seo—
(a) ní bheidh tobhach is iníoctha de bhun alt 16 den Acht seo iníoctha maidir le pearsa aonair is pearsa aonair de thuras na huaire a fhaigheann—
(i) pinsean, liúntas, sochar nó íocaíocht faoin Acht Leasa Shóisialaigh (Comhdhlúthú), 1981, nó
(ii) íocaíocht,
a shonraítear i bhfo-alt (2) den alt seo,
(b) ní bheidh tobhach is iníoctha de bhun alt 17 den Acht seo iníoctha maidir le pearsa aonair a bhfuil, de bhua alt 45 d'Acht 1970, lán-cháilíocht le haghaidh seirbhísí faoi Chuid IV den Acht sin aige nó maidir le pearsa aonair a fhaigheann—
(i) pinsean, liúntas, sochar nó íocaíocht faoin Acht Leasa Shóisialaigh (Comhdhlúthú), 1981, nó
(ii) íocaíocht,
a shonraítear i bhfo-alt (2) den alt seo,
(c) (i) más rud é i mbliain ranníoca gur pearsa aonair dá dtagraítear i mír (b) den fho-alt seo an phearsa aonair aon tráth áirithe, is é a bheidh i dtobhach is iníoctha de bhun alt 18 den Acht seo maidir leis an bpearsa aonair cibé cuid den tobhach iomlán a bhfuil idir í agus an tobhach iomlán an chomhréir chéanna atá idir an chuid den bhliain ranníoca nach pearsa aonair dá dtagraítear i mír (b) den fho-alt seo an phearsa aonair agus iomlán na bliana ranníoca iomchuí.
(ii) i bhfomhír (i) den mhír seo ciallaíonn “an tobhach iomlán” an méid tobhaigh a bheadh iníoctha i gcás nár phearsa aonair dá dtagraítear i mír (b) den fho-alt seo an phearsa aonair dá dtagraítear san fhomhír sin tráth ar bith i gcaitheamh na bliana dá dtagraítear san fhomhír sin.
(2) Is iad seo a leanas na pinsin, na liúntais, na sochair agus na híocaíochtaí dá dtagraítear i míreanna (a) agus (b) d'fho-alt (1) den alt seo:
(a) pinsean baintrí (ranníocach);
(b) pinsean baintrí (neamhranníocach);
(c) sochar banchéile thréigthe;
(d) liúntas banchéile thréigthe;
(e) sochar báis mar phinsean baintrí;
(f) liúntas cúnaimh shóisialaigh;
(g) íocaíocht ar aon dul le pinsean dá dtagraítear i mír (a) nó (e) den fho-alt seo ó údarás inniúil Bhallstát (seachas an Stát) de Chomhphobal Eacnamaíochta na hEorpa faoi reachtaíocht lena mbaineann rialacháin an Chomhphobail maidir le scéimeanna slándála sóisialaí a chur i mbaint le daoine fostaithe agus a dteaghlaigh ag gluaiseacht dóibh laistigh de chríoch an Chomhphobail.
(3) D'ainneoin aon fhoráil eile den Acht seo, ní bheidh tobhach iníoctha i leith íocaíochtaí faoin Acht Leasa Shóisialaigh (Comhdhlúthú), 1981.
Cionta.
23.—(1) Gan dochar d'fhorálacha an Achta seo nó d'aon rialacháin faoin Acht seo nó d'aon reacht nó ionstraim reachtúil eile dá dtagraítear san Acht seo, aon duine—
(a) a mhainneoidh nó a dhiúltóidh ceanglas den Acht seo nó de chuid rialachán faoin Acht seo a chomhlíonadh, nó
(b) a dhéanfaidh go feasach aon ráitis bhréagacha nó uiríoll bréagach, nó a cheilfidh go feasach aon fhíoras ábhartha i ndáil le haon cheanglas den sórt sin, nó
(c) a thabharfaidh ar aird nó a chuirfidh ar fáil aon doiciméad nó faisnéis i ndáil le haon cheanglas den sórt sin is eol dó a bheith bréagach i bponc ábhartha nó a chuirfidh faoi deara nó a cheadóidh go feasach sin a thabhairt ar aird nó a chur ar fáil,
beidh sé ciontach i gcion agus, ar é a chiontú go hachomair, dlífear fíneáil nach mó ná £500 nó, de rogha na cúirte, príosúnacht ar feadh téarma nach faide ná dhá mhí dhéag, nó an fhíneáil sin agus an phríosúnacht sin le chéile, a chur air.
(2) I gcás ina mainneoidh nó ina ndiúltóidh duine tobhach is iníoctha aige faoin Acht seo agus faoi rialacháin faoin Acht seo a íoc, beidh sé ciontach i gcion agus, ar é a chiontú go hachomair, dlífear fíneáil nach mó ná £500 a chur air.
(3) Féadfar ionchúiseamh mar gheall ar chion faoin Acht seo a thionscnamh ar agra an Aire, an bhord sláinte iomchuí nó an Ard-Bhailitheora.
Tobhach a íoc isteach sa Chiste Arachais Shóisialaigh agus leis an Aire.
24.—(1) Déanfar tobhach is iníoctha de bhun alt 16 nó 17 den Acht seo a íoc isteach sa Chiste Árachais Shóisialaigh.
(2) Déanfar na suimeanna go léir a íocfar isteach sa Chiste Árachais Shóisialaigh faoi fho-alt (1) den alt seo agus na suimeanna go léir a bhaileofar faoi alt 18 den Acht seo a íoc leis an Aire agus íocfaidh an tAire isteach sa Státchiste iad.
Na Coimisinéirí Ioncaim do thabhairt faisnéise áirithe.
25.—Féadfaidh na Coimisinéirí Ioncaim, a mhéid is gá chun an tAcht seo a riaradh go cuí, faisnéis a fuair siad i ndáil le bailiú cánach ioncaim nó tobhaigh maidir leis an tobhach agus maidir le tuilleamh ináirithe, díolaíochtaí ináirithe agus ioncam ináirithe de chuid pearsana aonair ar iníoctha tobhach ina leith a thabhairt d'aon duine ar a bhfuil oibleagáidí a fhorchuirtear le reacht nó faoi reacht i ndáil le bailiú agus gnóthú tobhaigh.
Forálacha a bhaineann le foirceannadh agus féimheacht.
26.—(1) Beidh ar áireamh na bhfiacha a bheidh, faoi alt 285 d'Acht na gCuideachtaí, 1963, le híoc, le linn sócmhainní cuideachta atá á foirceannadh a bheith á ndáileadh, i dtosaíocht ar gach fiach eile, tobhach is iníoctha de bhun alt 17 den Acht seo ag an gcuideachta i gcaitheamh an dá mhí dhéag roimh an dáta iomchuí (de réir bhrí an ailt sin) agus beidh éifeacht dá réir sin leis an Acht sin, agus ní dhéanfar cruthú foirmiúil ar na fiacha dá dtugtar tosaíocht faoin bhfo-alt seo a éileamh ach amháin i gcásanna a bhforáiltear a mhalairt le rialacha a rinneadh faoin Acht sin.
(2) Ní bheidh feidhm ag fo-alt (1) den alt seo i gcás cuideachta a bheith á foirceannadh go toilteanach chun í a athchóiriú nó a chónascadh le cuideachta eile agus chun na gcríocha sin amháin.
(3) Beidh ar áireamh na bhfiacha a bheidh, faoi alt 4 den Preferential Payments in Bankruptcy (Ireland) Act, 1889, le híoc, le linn maoin féimhigh nó féichiúnaí chomhshocraíochta a bheith á dáileadh, i dtosaíocht ar gach fiach eile, an tobhach uile is iníoctha de bhun alt 17 nó 18 den Acht seo ag an bhféimheach nó ag an bhféichiúnaí comhshocraíochta i gcaitheamh an dá mhí dhéag roimh dháta an ordaithe bhreithnithe i gcás féimhigh nó roimh dháta na hachainí ar chomhshocraíocht a chomhdú i gcás féichiúnaí chomhshocraíochta, agus beidh éifeacht dá réir sin leis an Acht sin, agus ní dhéanfar cruthú foirmiúil ar na fiacha dá dtugtar tosaíocht faoin bhfo-alt seo a éileamh ach amháin i gcásanna a bhforáiltear a mhalairt le horduithe ginearálta a rinneadh faoin Acht sin.
Ceadú an Aire Airgeadais agus an Aire Sláinte do rialacháin áirithe.
27.—(1) Beidh rialacháin faoi ailt 1, 19 agus 20 (seachas fo-alt (2) (b)) den Acht seo faoi réir cheadú an Aire Airgeadais.
(2) Beidh rialacháin faoi fho-ailt (1) agus (2) (b) d'alt 20 den Acht seo faoi réir cheadú an Aire Sláinte.
Rialacháin a leagan faoi bhráid an Oireachtais.
28.—Gach rialachán faoin Acht seo (seachas alt 19 den Acht seo) leagfar é faoi bhráid gach Tí den Oireachtas a luaithe is féidir tar éis a dhéanta agus, má dhéanann ceachtar Teach den Oireachtas laistigh den lá is fiche a shuífidh an Teach sin tar éis an rialachán a leagan faoina bhráid rún a rith ag neamhniú an rialacháin beidh an rialachán ar neamhní dá réir sin, ach sin gan dochar do bhailíocht aon ní a rinneadh roimhe sin faoin rialachán.
Díolúine ó dhleachtanna stampa.
29.—(1) Ní oibreoidh alt 12 den Finance Act, 1895, ar shlí go gceanglóidh sé ar an nGníomhaireacht cóip den Acht seo a sheachadadh do na Coimisinéirí Ioncaim nó aon dleacht stampa a íoc faoin alt sin ar aon chóip den Acht seo.
(2) Ní bheidh aon dleacht stampa iníoctha ar aon aistriú scaireanna de chuid na Gníomhaireachta.
Caiteachais.
30.—(1) Déanfar na caiteachais a thabhóidh an tAire nó aon Aire eile de chuid an Rialtais seachas an tAire Airgeadais ag riaradh an Achta seo a íoc, a mhéid a cheadóidh an tAire Airgeadais é, as airgead a sholáthróidh an tOireachtas.
(2) Déanfar na caiteachais a thabhóidh an tAire Airgeadais ag riaradh an Achta seo a íoc as airgead a sholáthróidh an tOireachtas.
Tosach feidhme.
31.—Tiocfaidh an tAcht seo i ngníomh cibé lá nó laethanta a shocrófar le hordú nó le horduithe a dhéanfaidh an tAire, go ginearálta nó faoi threoir críche nó forála áirithe, agus féadfar laethanta éagsúla a shocrú amhlaidh do chríocha éagsúla agus d'fhorálacha éagsúla den Acht seo.
Gearrtheideal.
32.—Féadfar an tAcht um Ghníomhaireacht Fostaíochta don Aos Óg, 1981, a ghairm den Acht seo.
Na hAchtanna dá dTagraÍtear | |
Finance Act, 1895 | 1895, c. 16 |
Preferential Payments in Bankruptcy (Ireland) Act, 1889 | 1889, c. 60 |
Stamp Act, 1891 | 1891, c. 39 |